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India FTA Duty Toolkit

Iron or steel wool; pot scourers and scouring pads (HS 73231000) under India–UAE CEPA

HS 73231000 · TABLE · Rules of Origin & preferential rate

Data last updated: · MFN duty & IGST verified against ICEGATE (Indian Customs EDI). Rules of Origin per CEPA Annex 3B. Verify your exact HS line before filing.

CEPA eligible
Yes
Value addition (RVC)
40%
Tariff-classification change
CTSH
MFN → CEPA basic duty
20% → 0%

Rule of Origin (CEPA Annex 3B, primary source): CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).

Qualifying under the Rules of Origin

To claim the CEPA preference on iron or steel wool; pot scourers and scouring pads (HS 73231000), the goods must qualify as UAE-originating: the Product-Specific Rule (Annex 3B) is "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": the goods must undergo a change of tariff sub-heading (CTSH) AND add at least 40% regional value content — both conditions, not either/or. Steel wool and scourers are fast-moving household consumables sold through retail and institutional channels. CEPA removes a high 20% basic duty — one of the larger cuts in the steel-articles chapter. The 40% regional-value-content rule applies to the drawn and shredded product, and much regional supply is imported and repacked, which does not confer origin. Consumer packaging brings labelling requirements under legal-metrology packaged-commodity rules, separate from customs. Verify genuine UAE manufacture before claiming, given the size of the duty differential at stake. A valid Certificate of Origin filed through the eCoO 2.0 system must accompany the shipment; without it, customs charges the 20% MFN rate instead of the preference.

Check your own figures in the Rules of Origin (RVC) qualifier.

Frequently asked questions

Does iron or steel wool; pot scourers and scouring pads qualify for India–UAE CEPA?
Yes, if it meets the Annex 3B Product-Specific Rule "CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).": it must BOTH change tariff classification (CTSH) AND add at least 40% regional value content — both conditions are required, not either/or.
What is the Rule of Origin for iron or steel wool; pot scourers and scouring pads?
Per CEPA Annex 3B: CTSH + VA 40% (CEPA Annex 3B Product-Specific Rule; tariff-shift AND value addition both required).. RVC% = [(FOB − value of non-originating materials) / FOB] × 100 (FOB basis).
What proof is needed at import?
A preferential Certificate of Origin filed through eCoO 2.0, presented at customs before clearance. Without it, the 20% MFN duty applies.